Statistical Office of the Slovak Republic

Cross-sectional Statistics Department

Lamačská cesta 3/C, 840 05 Bratislava 45, Slovakia

Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents.

Environmental tax revenue is broken down by:
A. type of environmental tax,
B. sector/industry of tax payer

A. Classification according to type of environmental tax

For analytical purposes, the environmental taxes are divided into four categories:
1. energy taxes (including CO2 taxes),
2. transport taxes,
3. pollution taxes,
4. resource taxes (excluding taxes on oil and gas extraction).

B. Environmental taxes by economic activity

Environmental tax revenues are allocated to the different tax payers:
• by economic activity according to the statistical classification of economic activities in the European Community (NACE Rev.2)
• households as consumers
• non-residents
• not allocated (impossible to be allocated to one of the categories mentioned above)

Environmental taxes by economic activity data cover taxes payable by all sectors of the economy: producers (economic activities by NACE), households as consumers as well as non-residents.

The environmental tax statistics are compiled based on Eurostat’s 2013 'Environmental taxes - a statistical guide'. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".

Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).

Data refer to environmental taxes collected by the government and payable by the different economic agents.

The target population are all production sectors by NACE, households as consumers and non-residents.

Slovakia.

Data on environmental taxes broken down by economic activities (NACE) are available for Slovakia for the period 2008 – 2021.

Data on total energy taxes, transport taxes, pollution taxes (main tax categories) are available from 1995 onwards.

Not applicable.

Million National Currency (MNAC).

The data refer to calendar years.

Statistics on environmental taxes are based on Regulation (EC) No. 691/2011 (Annex II) on European environmental economic accounts as amended by Regulation 538/2014 and by Commission Delegated Regulation (EU) 2022/125, as well as legal acts in the area of national accounts. Data transmission became obligatory in September 2013. Before, Eurostat collected the data on a voluntary basis.

The basis for the national accounts tax aggregates is Table 9 "Detailed tax and social contribution receipts by type of tax or social contribution and receiving sub-sector including the list of taxes and social contributions according to national classification" of the ESA2010 transmission programme - Annex B of Regulation (EU) No. 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union. Moreover, Commission Regulation (EC) N° 995/2001 of 22 May 2001 implementing Council and European Parliament Regulation (EC) N° 2516/2000 of 10 July 2000 on the recording of taxes and social contributions sets the rules for the data sources, time of recording and comparable treatment of taxes and social contributions assessed but unlikely to be collected.

Not applicable.

The Statistical Office of the SR is responsible for the protection of confidential data obtained and guarantees their use exclusively for statistical purposes. In accordance with the Act on State Statistics No. 540/2001 Coll. §2g and §30, the Statistical Office of the SR may not publish confidential statistical data, but only information resulting from the aggregation of confidential statistical data, which does not allow direct or indirect identification of the reporting unit.
The Statistical Office of the SR has introduced principles and procedures for the protection of confidential data in internal directives and instructions. The directive on the protection of confidential statistical data regulates the method of management and implementation of activities related to ensuring the protection of confidential statistical data in the Statistical Office of the SR. The internal methodological instruction of the Statistical Office of the SR regulates specific methods and parameter values ​​used in the protection of confidential statistical data of individual statistical surveys and data sets.
The document "Principles of applying protection of confidential statistical data" is available on the website of the Statistical Office of the SR (only available in Slovak).

Compiled questionnaire on Environmental Taxes by Economic Activities (ETEA) for Slovakia doesn't contain confidential statistical data (no data are flagged as "confidential").

Not applicable. Environmental taxes statistics is not included in the First release calendar of the Statistical Office of the SR.

Not applicable.

The prenciples of release and provision of statistical information are available for users on the website of the Statistical Office of the SR: www.statistics.sk: Services > Information Services > Principles of Release and Provision of Statistical Information.
As regards environmental taxes statistics, the statistical data are disseminated to all users at the same time (data are published on the date specified in the Public database update schedule).

Annually.

No news release at national level.

No publication at national level.

Data on environmental taxes are published regularly (annually in October and November) in online database of the Statistical Office of the SR - DATAcube: (access: www.statistics.sk - Databases > DATAcube.: 5 - Environment)

• table "Environmentally related taxes" [zp1007rs] - environmental taxes classified in four environmental taxes categories,
• table "Share of energy tax revenues by the paying sectors" [zp1009rs] - share of energy taxes in NACE sectors and HH in %.

Selected indicators related to environmental taxes statistics are available on the Information portal of the Ministry of the Environment of the SR - Enviroportal: (access: www.enviroportal.sk - Indicators)

• Key indicators - Taxes with environmental aspects, 
• Green growth indicators - Share of taxes with environmental aspects in GDP and in total tax revenues.

Not applicable.

Not applicable.

No other dissemination format.

Not applicable.

The national documentation on methodology for ETEA is not available. The ETEA for Slovakia is compiled in accordance with Eurostat methodology - manual "Environmental taxes - A statistical guide".

Not applicable.

Metadata/Quality report for users of environmental taxes statistics is published on the website of the Statistical Office of the SR - access: www.statistics.sk > Metadata > Quality Reports > Environmentally related taxes.

Statistical Office of the SR has implemented the Quality Management System (QMS) which is based on the International Standardization Organization standard - ISO 9001. The QMS has been certified by the certification body every three years starting with 2006. Respecting the process approach principle and Plan-Do-Check-Act (PDCA) model, the system covers issues related to management, resources, operation and measurement, analysis and improvement. The system has been enhanced by the inclusion of requirements of the European Statistics Code of Practice and of selected elements of other advanced quality management systems. The QMS is described in the Quality manual (only available in Slovak). The application of the quality manual in practice ensures that all activities that have an impact on the quality of statistical products are planned, managed, examined and assessed.

Also, the following documents are part of the QMS: Quality policy of the Statistical Office of the SR, Quality Declaration of the Statistical Office of the SR, Vision and strategic/quality objectives of the Statistical Office of the SR.

Sufficient quality of ETEA statistics for Slovakia is ensured by using reliable source data, applying proper methods for data compilation. Compiled ETEA data are checked and validated at the national level and also by Eurostat.

The key user of the ETEA data for Slovakia is Eurostat. Slovak Environmental Agency (SEA) is important user of this product at national level. The SEA compiles and publishes national environmental indicators for monitoring and evaluating the progress towards meeting environmental objectives. Environmental indicators are also very important for planning and setting policy goals in environmental area. Environmental taxes are included in the set of national key environmental indicators and green growth indicators.

The customer's satisfaction survey specifically regarding environmental taxes statistics is not carried out. In general, feedback of users of environmental taxes data is positive.

Submitted ETEA data for Slovakia are complete and meet the requirements of the relevant legislation - Regulation 691/2011 on European environmental economic accounts, Annex II.  All mandatory data are reported in the ETEA questionnaire 2023 for Slovakia.

All taxes/fees identified as environmental taxes in the Slovak national tax list (NTL) are covered in the ETEA questionnaire.

Not calculated.

Overall, the accuracy of ETEA data for Slovakia is considered to be good. ETEA are compiled on the basis of source data and information from reliable national data sources. Compiled ETEA are checked to prevent errors and verified in the Statistical Office of the SR and also in Eurostat.

The accuracy may be lower for data on taxes related to electricity broken down by NACE for period 2008 -2016, since allocation to NACE was estimated by using derived distribution keys. 

Note: The reason for fluctuations of data in time series for energy taxes (it mainly concerns data on tax on mineral oils) is that SUT matrices for taxes on products are based on data on intermediate consumption for individual institutional sectors which are calculated by using data obtained in statistical surveys, reflecting real economic trends.

Not applicable for ETEA statistics.

Not applicable, data are not based on a sample survey.

Not applicable for ETEA statistics.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Transmission deadline for ETEA data is 16 months after the end of the reference year. ETEA questionnaire 2023 (ref. year 2021) for Slovakia was compiled by given deadline.

t+16 months

After the validation process is finalised and data on energy taxes for reference year n are revised (preliminary estimates are replaced by final estimates).

The transmission deadline for ETEA data according to amended regulation 691/2011 (t+16 months) was met. 

At national level, environmental taxes data are published on time, in accordance with the schedule.

Slovakia submitted the compiled ETEA questionnaire 2023 (ref. year 2021) to Eurostat on 26. April 2023.

ETEA are compiled in compliance with the Regulation 691/2011 on European environmental economic accounts and according to harmonized guidelines provided by Eurostat, thus comparability with other EU countries is ensured.

Not applicable.

Possible changes in methods/approaches for estimating allocation of taxes to NACE/HH for particular environmental taxes, or in data sources used are usually applied for the whole time series.

2008 -2021

No breaks in time series.

Not applicable.

Not applicable, ETEA data are compiled and transmitted on annual basis.

ETEA data are coherent with principles, definitions and concepts in National Accounts (ESA) and satellite System of Environmental-Economic Accounting (SEEA).

Data on environmental taxes presented in ETEA and NTL are consistent. There are no differences between environmental taxes reported in the ETEA questionnaire 2023 and in the most current available SK NTL 2022 - version Sept. 2022).

ETEA data are internally coherent. For particular tax/fee, the same data source is applied for estimations in whole time series (there is no differ in data sources for different year in the time series).

Staff engaged in ETEA statistics: 1 statistician specializing in environmental statistics and accounts and 1 statistician specializing in national accounts - SUTs. The working time needed for production of ETEA is roughly 3.5 Person Months.

Burden on respondents - not applicable. No specific statistical survey for the purpose of obtaining data for ETEA is conducted. ETEA are compiled by using already existing statistics.

The revision policy regulates the general rules and procedures applied in revisions at the Statistical Office of the SR. In accordance with the revision policy, the reason of the revision is always indicated. The revision policy and the revision calendar is available on the website of the Statistical Office of the SR (only available in Slovak).

Revisions in the ETEA questionnaire are performed mainly on the basis of revisions of data on taxes in national accounts (revision of NTL, revision of matrix for taxes on products). Other reasons for revisions may be improvement in the applied estimation methods or identification of possible errors in data within validation process (correction of data is necessary).

Revisions in the ETEA questionnaire 2023 (in comparison with previous version of the questionnaire - version from July 2022): 

• Table "Energy taxes" and table "ETS CO2 taxes", years 2018, 2019, 2020 - revision of data on emission permits (recalculation of estimates of allocating emission permits into NACE - related to revisions of values for emission permits for years 2018, 2019 and 2020 in the NTL),
• Table "Energy taxes", year 2020 - revision of data on energy taxes - replacing the provisional estimates with data from SUT matrices for taxes on products.

Not calculated.

Data for period 2008 - 2019 are considered as final (but revisions of these data may still occur in case of improvement in estimation methods or new revisions of national accounts time series).

Data for years 2020 and 2021 are provisional.

Source of data on environmental taxes is the National Tax Lists (NTL) transmitted every year to Eurostat as a complement of table 9 of the ESA 2010 transmission programme. Environmental taxes are labelled in the NTL with environmental code (E, T, P, RS). Data on energy, transport and pollution taxes presented in the SK NTL are provided by the Ministry of Finance of the SR.

For allocation of the tax revenues by the tax payers (allocation to NACE categories), different source data are used: National accounts - Supply and use tables (SUT) for energy taxes, data on road tax from the statistical survey on business statistics for transport taxes, administrative data on polluters for pollution taxes. The source data are described in more detail in the item 18.1.1.

The source data used for compiling the ETEA are obtained on annual basis.

ETEA are compiled by using data from already existing data sources listed in the item 18.1 "Source data". No specific statistical survey for the purpose of ETEA is carried out.

The source data used for allocation of the tax revenues by the tax payers are checked and verified within the process of collection and processing of respective data.

Compiled ETEA questionnaire for Slovakia is pre-validated by using automatic checking tool integrated in the questionnaire. Subsequently the data are checked and validated by the Statistical Office of the SR and also by Eurostat. Data checks mainly regarding the plausibility, accuracy, consistency are applied.

Approaches (methods, estimations) for compilation of ETEA for Slovakia are described in detail in items 18.5.2 and 18.5.3.

Not applicable.

New tables for CO2 taxes:

• ETS CO2 taxes: Only emission permits were identified as ETS CO2 taxes at national level. At present, there are no other national taxes belonging under ETS CO2 taxes.
• Other CO2 taxes: At present, there are no national taxes belonging under other CO2 taxes. No national energy, transport or pollution taxes are levied on carbon content of fuels.

Energy taxes:

Taxes related to electricity: For period 2008 - 2016, allocation of taxes related to electricity to NACE categories was estimated by applying the distribution keys derived on the basis of structure of NACE breakdown for CPA 35.1 from matrices for taxes on products for years 2017-2019 (matrices with incorporated data on tax on green energy and electricity consumption tax intended for liquidation of decommissioned nuclear facilities).

Tax on mineral oils, coal, natural gas, taxes related to electricity: For reference year 2021, allocation of these energy taxes to NACE categories was estimated by applying the distribution keys (share of particular NACE categories) derived from 2020 data - most recent available SUT tables. 

Emission permits: Allocation to NACE was estimated by applying the distribution keys (share of particular NACE categories) derived from data on allocated emission permits. Data on allocated emission permits are available at the level on companies with information on the main NACE activity.

Transport taxes:

Car registration fee: The share of the fee paid by households (HH) and the share the fee paid by companies were determined on the basis of data from SUT/use table - value for final use of HH and value for GFCF of companies for CPA 29.1 (motor vehicles). Subsequently, allocation to NACE categories was estimated by applying distribution keys (shares for particular NACE) derived on the basis of data from matrix for GFCF for CPA 29.1.

Road tax: Allocation to NACE categories was estimated on the basis of data on road tax from the statistical survey on business statistics in enterprises with 20 and more employees (individual data at the level of companies). Paid-in road tax is reported in the module 179 “Taxes, fees and subsidies”. Allocation of road tax for the whole economy was based on the distribution keys - shares of road tax paid by companies with more than 20 employees in each NACE division.

Pollution taxes:

Fees connected with water pollution and air pollution: Allocation to NACE categories was estimated as follows - administrative data on fees connected with water pollution and fees connected with air pollution at the level of polluters/payers were used as basis for calculation of the distribution keys (shares for particular NACE). Subsequently, figures on fees from the SK NTL which are presented from the perspective of recipients were distributed into NACE categories by applying calculated distribution keys.

Only energy taxes relate to non-residents. Transport and pollution taxes are not payable by non-residents. 

The source of data on energy taxes paid by non-residents is SUT matrix for tax on products - final consumption of households by COICOP which includes also data on purchases of non-residents on the territory of Slovakia.

ETEA data broken down by economic activities for years before 2008 are not available for Slovakia.

Not applicable.

Not applicable.

No comment.